The Bonita Corporation had the following opening trial balance at the beginning of its fiscal year, July 1, 2021: Debit Credit Cash $ 4,500 Accounts receivable 7,100 Supplies 1,240 Equipment 15,600 Accumulated depreciation-equipment $ 5.660 Deferred revenue 2,620 Common shares 5,500. Retained earnings 14,660 Totals: 28,440 $ 28,440